Olemas on nii varade kui vara allikate kontrakontod. Näiteks materiaalse põhivara kontrakonto on tema kulum. Kontrakonto vähendab materiaalse põhivara summat bilansis. Varade kontrakonto saldo on alati kreeditis. Kohustiste kontrakonto saldo on alati deebetis.
Contra account is a general ledger account used to offset the balance of a related account, allowing both the original and adjusted values to be presented.
Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
